PENGARUH PENGGUNAAN E-FORM TERHADAP PENINGKATAN KEPATUHAN WAJIB PAJAK

Abstract

Taxes are a source of state revenue which is used for development and to finance other state expenditures. So far, taxpayer compliance has become a serious concern for the Directorate General of Taxes. In order to improve taxpayer compliance, the Directorate General of Taxes continues to innovate in services to taxpayers by building an electronic system for registration, payment and tax reporting. With this electronic system, the Directorate General of Taxes provides various facilities ranging from taxpayer registration, tax payment, to tax reporting. This study aims to examine the effect of the ease of filling out e-forms and using e-forms on taxpayer compliance. The population in the study of individual taxpayers registered at KPP Pratama Pratama Pondok Aren. This study uses a quantitative approach with the method of Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The data were collected using a questionnaire instrument using purposive random sampling technique, namely individual taxpayers who meet the research criteria. The results showed that the variable use of e-form had a significant effect on taxpayer compliance, the variable of using e-form which was mediated by the ease of filling in the e-form, the usefulness of the e-form, and the DGT socialization variable had a significant effect on taxpayer compliance.